SUBMISSION TO THE TAX SUMMIT
It is not generally known that there is a method of raising
public revenue which has a stimulating effect on production and employment.
Taxes raised on the production, exchange, investment and
consumption of wealth, to the contrary, have a depressing effect on production
There are about sixty different taxes and public charges
imposed on the foregoing basis in Australia, the effects of which are so
inhibiting to the economy that public debt and inflation are inevitable
Member of the Bannerad system
There are two basic phenomena in the science of political
economy, as it relates to the production of wealth and rendering of services:-
- Land, the passive factor, which is the source of all
natural resources and the field of all human endeavour and ,-
- People, the active factor, who can only exist honestly
to satisfy their needs and desires and support their dependants from the
application of their labour of hand or brain, directly or indirectly to
the earth, - and environment of their country.
Member of the Internet Link Exchange
If deprived of access to land people can only live from
charity or from crime.
There is a method of raising public revenue, which makes
it unprofitable to withhold valuable land from its best use.
If public revenue is raised by a charge for the unimproved,
site rental value of land, (economic rent) which arises from the presence
and activity of all people in an economic community, there is an incentive
to put valuable land to it best use, in order to earn the public charge.
Moreover, land holders will then pay only for the market
assessed disadvantages of their holdings which will provide an incentive.
$25,000 TAX REFORM
Land Values Research Group
BOX 2688X GPO, Melbourne 3001, Australia
Ph: 03 9670 2754 Fax: 03 9670 3063
Closing 31 March 1998, submission fee $10, limit 4000 words on A4
See fuller details, including a Summary and much of the Document to be rebutted, on
or the Summary only put on the Internet by the organisers of the 1996 National Tax Reform Summit, on
or see our Website's brief Challenge document on
or our Website's copy of the organisers' WWW version of the Summary on
Write, telephone, or e-mail to Melbourne for the conditions and documents to be posted to you.
Land can only be used by employing labour, which will
create an incentive, ensuring full employment opportunities at full earning
capacity, when taxes which have a distinctive effect on production also
The Georgist Policy, as stated, is consistent with the
foregoing and is entirely practical
1/. The true function of government is to maintain peace
and justice. This does not include interfering in national or international
trade or commerce, or in the private transactions of its electors save
only as these threaten peace and justice.
2/. Public revenue should be collected as follows:-
- The unimproved site rental value of land (economic rent)
should be the main source of public revenue, supplemented by:-
- Competitively assessed royalties on the limited right
of exploitation of nonrenewable resources (applicable mainly to mining
- Competitively assessed licenses on the right of exploitation
of renewable resources when necessary to ensure conservation and regeneration
(applicable mainly to forestry and marine resources.)
- Charges for reticulated services, sufficient to prevent
3/ The abolition of all taxation imposed on private enterprise
in the production, exchange, investment and consumption of wealth, together
with all monopolies, sinecures and special privileges.
Sponsored by the Australian Chamber of Commerce
SUBMISSION TO THE TAX SUMMIT
CANBERRA 3-5th OCT 1996
By GRAHAM HART,
The Georgist Education Assn. Inc.
4/ A democratic system of elections by Proportional Representation
(not the Party List System) for all politicians, cabinets and local government
5/ The restriction of government to functions which are
necessary monopolies, in which private enterprise cannot operate efficiently
and in the national interest.
Note:- Education, banking and private health are not necessary
monopolies, - moreover healthy competition is essential to ensure the best
In a just and free economy, with full employment opportunities
and with full rewards for employment, parents could afford to sent their
children to the school of their choice.
Land price would disappear in a free economy. This is
now used as security for bank loans and is the cause of injustices and
OBJECTIVES: Social Justice, Land Rights for All, Collection of Site Revenue and
Resource Rentals, Environmental Protection, Sustainable Development, Decentralisation, Opposition to Anti-Enterprise
Taxes and Monopolies, Proportional Representation, Freedom from unfair sex and other unfair discrimination, Civil Liberties, Human Rights,
Responsible Government Expenditure,
Exclusive Land Occupation, Collection of Misappropriated "Economic
Rent," Natural Public Revenue, Abolition of Involuntary Unemployment, Wealth Producers to keep Full Value of their Production and Enterprise, Reducing Speculation.
People have the right to select the doctor and the hospital
of their choice. There is no benefit in taxing them to pay such services.
6/ The Georgist proposals should be phased in over a period
but results would be much faster once it is realised that there is not
unearned income to be made from land monopoly and speculative investment
The reason that nonrenewable resources are subject to
the payment of royalties for the controlled right of exploitation are as
- The full rental value of deeply located resources cannot
by known until there is drilling, coring and logging.
- Moreover, the maximum conservation of nonrenewable resources
obviously is the best policy. The full charge for economic rent would force
this land prematurely into use, which is undesirable.
Airlines should be privately owned and operated. They
should pay the rental value of landing grounds and terminal buildings to
government and no taxation.
A selection of Georgist literature is enclosed, which
will supplement the submission.
On behalf of
The Georgist Education Assn. Inc.
10 Broome St., S. Perth WA 6151, ph 9367 5386
- Economic Justice, Good Government & the Rule of Law
- A Draft Policy for Good Government
- Declaration of Human Rights
To read a SUMMARY of a four-person submission to the Tax Summit, click Phil Day, the Hon. R. Else-Mitchell, Bryan
Kavanagh, J. D. Tucker http://www.multiline.com.au/~georgist/day-phil.htm
or check Philip Anderson and
Richard Vann, http://www.impactservices.com.au/acci/summary/andvann.htm
or read the suggestions of The Debit Tax
Council Australia, http://gil.ipswichcity.qld.gov.au/va/dbttax/dbtxtpg.html
The GST has to go,
If interested in United States calls for Tax Reform, try
For a quick jump to LIST of
documents on this Website, click
Copied wording, but not pictures, from
the NATIONAL TAX REFORM SUMMIT, but on 1 Mar 97 added the logo.
(Put on this website 24 February 1997, last revised 21 November 97)
DOC 45: URL = http://www.multiline.com.au/~georgist/grahamha.htm
For electoral purposes, all documents on this Website authorised by John Charles Massam,
10 Broome St., South Perth,
6151, Western Australia